财(cai)会(hui)〔2020〕23号
各地(di)、村民辽宁(ning)维吾尔(er)自治区、直辖、工作规(gui)划单列市不(bu)需要(yao)厅(ting)(局(ju))、道(dao)路道(dao)路车辆厅(ting)(局(ju)、委(wei)),辽宁(ning)研发(fa)建(jian)没团(tuan)场不(bu)需要(yao)局(ju)、道(dao✱)路道(da🌼o)路车辆局(ju):
为了确保政(zheng)府会(hui)计(ji)(ji)准(zhun)(zhun)则(ze)(ze)制(zhi)度在(zai)交(jiao)通运输领域(yu)全面(mian)有效实施(shi),根据《政(zheng)府会(hui)计(ji)(ji)准(zhun)(zhun)则(ze)(ze)——基(ji)本准(zhun)(zhun)则(ze)(ze)》(财(cai)政(zheng)部(bu)令第78号(hao))、《政(zheng)府会(hui)计(ji)(ji)准(zhun)(zhun)则(ze)(ze)第5号(hao)——公共基(ji)础(chu)设施(shi)》(财(cai)会(hui)〔2017〕11号(hao))、《政(zheng)府会(hui)计(ji)(ji)准(zhun)(zhun)则(ze)(ze)第10号(hao)——政(zheng)府和(he)社会(hui)资本合作项(xiang)目(mu)合同》(财(cai)会(hui)〔2019〕23号(hao))和(he)《关(guan)于进(jin)一步做好政(zheng)府会(hui)计(ji)(ji)准(zhun)(zhun)则(ze)(ze)制(zhi)度新(xin)旧衔接和(he)加(jia)强(qiang)行(xing)政(zheng)事业单位资产(chan)核(he)(he)算的通知》(财(cai)会(hui)〔2018〕34号(hao))等规定,结合交(jiao)通运输行(xing)业实际,现就进(jin)一步加(jia)强(qiang)公路(lu)水路(lu)公共基(ji)础(chu)设施(shi)政(zheng)府会(hui)计(ji)(ji)核(꧃he)(he)算有关(guan)事项(xiang)通知如下:
一、基本必须
机(ji)(ji)(ji)耕(geng)路(lu)(lu)(lu)水路(lu)(lu)(lu)公用(yong)知(zhi)(zhi)识(shi)基(ji)本(ben)(ben)知(zhi)(zhi)识(shi)配(pei)制是县人(ren)(ren)民市政(zheng)(zheng)(zheng)府机(ji)(ji)(ji)关固定(ding)资金(jin)的(de)(de)决定(ding)性(xing)组合方(fang)面(mian)。科(ke)学节省节省核验、记量、计(ji)录和(he)(he)该(gai)(gai)评估(gu)(gu)(gu)通(tong)(tong)(tong)(tong)知(zhi)(zhi)单(dan)(dan)单(dan)(dan)机(ji)(ji)(ji)耕(geng)路(lu)(lu)(lu)水路(lu)(lu)(lu)公用(yong)知(zhi)(zhi)识(shi)基(ji)本(ben🧜)(ben)知(zhi)(zhi)识(shi)配(pei)制固定(ding)资金(jin),对打(da)造职权产(chan)生制的(de)(de)县人(ren)(ren)民市政(zheng)(zheng)(zheng)府机(ji)(ji)(ji)关终(zhong)(zhong)合出(chu)纳(na)(na)(na)该(gai)(gai)评估(gu)(gu)(gu)通(tong)(tong)(tong)(tong)知(zhi)(zhi)单(dan)(dan)单(dan)(dan)系统,使机(ji)(ji)(ji)耕(geng)路(lu)(lu)(lu)水路(lu)(lu)(lu)公用(yong)知(zhi)(zhi)识(shi)基(ji)本(ben)(ben)知(zhi)(zhi)识(shi)配(pei)制更优质服务(wu)质量发展(zhan)进(jin)(jin)步、谋福(fu)利国(guo)民还(hai)具有决定(ding)性(xing)目的(de)(de)意义。都(dou)要维持(chi)以(yi)李君如(ru)新时期中国(guo)有制的(de)(de)特色时代注意思考为(wei)检查指(zhi)导,紧(jin)(jin)紧(jin)(jin)地紧(jin)(jin)扣(kou)职权产(chan)生制县人(ren)(ren)民市政(zheng)(zheng)(zheng)府机(ji)(ji)(ji)关终(zhong)(zhong)合出(chu)纳(na)(na)(na)该(gai)(gai)评估(gu)(gu)(gu)通(tong)(tong)(tong)(tong)知(zhi)(zhi)单(dan)(dan)单(dan)(dan)系统改善的(de)(de)基(ji)本(ben)(ben)关键(jian)和(he)(he)任務,牢固深(shen)入推进(jin)(jin)机(ji)(ji)(ji)耕(geng)路(lu)(lu)(lu)水路(lu)(lu)(lu)公用(yong)知(zhi)(zhi)识(shi)基(ji)本(ben)(ben)知(zhi)(zhi)识(shi)配(pei)制财税管理折算(suan),详(xiang)细(xi)呈现机(ji)(ji)(ji)耕(geng)路(lu)(lu)(lu)水路(lu)(lu)(lu)固定(ding)资金(jin)“家产(chan)”,压实县人(ren)(ren)民市政(zheng)(zheng)(zheng)府机(ji)(ji)(ji)关出(chu)纳(na)(na)(na)该(gai)(gai)评估(gu)(gu)(gu)通(tong)(tong)(tong)(tong)知(zhi)(zhi)单(dan)(dan)单(dan)(dan)和(he)(he)政(zheng)(zheng)(zheng)府部门(men)事(shi)业心(xin)性(xing)国(guo)有制固定(ding)资金(jin)该(gai)(gai)评估(gu)(gu)(gu)通(tong)(tong)(tong)(tong)知(zhi)(zhi)单(dan)(dan)单(dan)(dan)的(de)(de)折算(suan)知(zhi)(zhi)识(shi)基(ji)本(ben)(ben)知(zhi)(zhi)识(shi),为(wei)越来越快(kuai)建设规划(hua)交(jiao)通(tong)(tong)(tong)(tong)费网强国(guo)之路(lu)(lu)(lu),驱动交(jiao)通(tong)(tong)(tong)(tong)费网物流运(yun)输管治工作体(ti)系和(he)(he)管治效(xiao)果(guo)新国(guo)际化能提供知(zhi)(zhi)识(shi)基(ji)本(ben)(ben)知(zhi)(zhi)识(shi)保护。
二、关羽工路水路公共信息(xi)条(tiao)件设(she)施设(she𝄹)备(bei)不容置疑认(ren)
(一)公路(lu)网水路(lu)公共(gong)性根本生活(huo)设施(shi)的确定
本通告所(suo)称的铁路水路共公理(li)论知识装置,就是(shi)指(zhi)各⭕个等(deng)级(ji)公共服(fu)务客运(yun)配送(song)管理(li)团(tuan)队为能够满足(zu♑)社会发展共公公共服(fu)务客运(yun)配送(song)实际需求所(suo)把控好的铁路、装运(yun)配送(song)站场、航线、港口(kou)码头、轮渡(du)简述配套方案(an)装置等(deng)有(you)型资产投资。
独立于公(gong)(gong)路(lu)水(shui)(shui)路(lu)公(gong)(gong)共基(ji)础(chu)设(she)(she)施(shi)、不构(gou)成公(gong)(gong)路(lu)水(shui)(shui)路(lu)公(gong)(gong)共基(ji)础(chu)设(she)(she)施(shi)使用不可缺少组成部分的管(guan)理(li)(li)用房屋(wu)构(gou)筑(zhu)物(wu)、设(she)(she)备(bei)、车(che)辆、船(chuan)舶,不对社(she)会(hui)(hui)公(gong)(gong)众开放的公(gong)(gong)务码头(tou),不再提供(gong)公(gong)(gong)共服(fu)务的公(gong)(gong)路(lu)水(shui)(shui)路(lu)设(she)(she)施(shi),其会(hui)(hui)计(ji)核算适用《🐻政府会(hui)(hui)计(ji)准则第(di)3号——固(gu)定资(zi)产》,纳入单位固(gu)定资(zi)产管(guan)理(li)(li)。
(二)国道(dao)水路服(fu)务性条(tiao)件建筑(zhu)设施的记账主题
1.确(que)定记账主体的一般原则(ze)。
各(ge)项交通(tong)网(wang)装卸搬运领班监管部门予以表明国道水⛄路公众性(xing)(xing)根基服务场地(di)设(she)施(shi)控制体质,遵循“谁(shei)分担控制维修岗位(wei)职责(ze),由谁(shei)记账”的原则英(ying)文(wen),并(bing)结合实𒀰际同(tong)时分担以后经费支出的责(ze)任情(qing)形,合情(qing)合理知(zhi)道国道水路公众性(xing)(xing)根基服务场地(di)设(she)施(shi)的记账主。
涉及(ji)记账组织形(xing)式公(gong)户路水(shui)路共(gong)公(gong)前(qia👍n)提公(gong)用设施.认怎样相(xiang)互配合同꧑(tong)步,切实保(bao)障财力判断不(bu)相(xiang)同(tong)、不(bu)忽略(lve)。
2.确(que)定记账(zhang)主体的有关(guan)具体规定。
(1)中央委托地(di)方(fang)(fang)承担管理维(wei)护职责的公(gong)路(lu)水路(lu)公(gong)共基(ji)础设施,应当由(you)地(di)方(fang)(fang)具体承担管理维(wei)护职责的交通(tong)运输(shu)行(xing)政事业单位(wei)作为记账(zhang)主体。委托方(fang)(fang)应当设置备查簿进ꦅ行(xing)登记。
(2)对于由企业(ye)举债(zhai)形成的非收费公(gong)路,相(xiang)关债(zhai)务已经由政(zheng)府承担的,应(ying)当及时从(cong)企业(ye)资产(chan)负(fu)๊债(zhai)表中剥离(li),按上述一般原则确定公(gong)路公(gong)共基础设(she)施(shi)的记(ji)(ji)账(zhang)主体,并及时登记(ji)(ji)入账(zhang)。
(3)对于(yu)车(che)辆(liang)(liang)通行费纳入政府性(xin🐼g)基金(jin)预算管理且相应的(de)(de)债务由政府偿还(hai)的(de)(de)政府💙收费公路(包(bao)括存量的(de)(de)政府还(hai)贷(dai)公路),由负(fu)责编制车(che)辆(liang)(liang)通行费支(zhi)出预算的(de)(de)交通运(yun)输行政事业单(dan)位作为记账(zhang)主体。
(4)对于由企(qi)业举债并负责偿还的(de)收费(fei)公路(lu),采用(yong)政(zheng)(zheng)府(fu)和(he)社会(hui)资(zi)(zi)(zi)本合作(PPP)模式形(xing)成(cheng)的(de),政(zheng)(zheng)府(fu)方(fang)应(ying)(ying)当按照(zhao)《政(zheng)(zheng)府(fu)会(hui)计准(zhun)则(ze)第10号——政(zheng)(zheng)府(fu)和(he)社会(hui)资(zi)(zi)(zi)本合作项(xiang)(xiang)(xiang)目合同》及(ji)其应(ying)(ying)用(yong)指南(nan)的(de)相(xiang)关(guan)(guan)(guan)规(gui)(gui)定(ding)(ding)确(que)(que)定(ding)(ding)记(ji)账(zhang)主(zhu)体;采用(yong)建设-运营-移(yi)交(BOT)方(fang)式形(xing)成(♛cheng)但未纳(na)入(ru)全国(guo)PPP综合信息平台项(xiang)(xiang)(xiang)目库,且企(qi)业方(fang)已按照(zhao)相(xiang)关(guan)(guan)(guan)企(qi)业会(hui)计准(zhun)则(ze)确(que)(que)认为无形(xing)资(zi)(zi)(zi)产的(de),政(zheng)(zheng)府(fu)方(fang)应(ying)(ying)当参照(zhao)《政(zheng)(zheng)府(fu)会(hui)计准(zhun)则(ze)第10号——政(zheng)(zheng)府(fu)和(he)社会(hui)资(zi)(zi)(zi)本合作项(xiang)(xiang)(xiang)目合同》及(ji)其应(ying)(ying)用(yong)指南(nan)的(de)相(xiang)关(guan)(guan)(guan)规(gui)(gui)定(ding)(ding)确(que)(que)定(ding)(ding)记(ji)账(zhang)主(zhu)体;除(chu)上述(shu)情形(xing)外且已由企(qi)业方(fang)入(ru)账(zhang)的(de),地方(fang)交通运输主(zhu)管部门(men)应(ying)(ying)当设置备(bei)查簿进(jin)行(xing)(xing)登(deng)记(ji),待后(hou)续(xu)相(xiang)关(guan)(guan)(guan)规(gui)(gui)定(ding)(ding)明确(que)(que)后(hou),再进(jin)行(xing)(xing)调整。
(5)对(dui)于(yu)天然(ran)航道、天然(ran)锚地和(he)无偿(chang)划拨(bo)的(de)土地,不进(jin)行(xing)价值核(he)算,无需(xu)确(que)认(ren)入(ru)账,对(dui)其具有管理维(wei)护职责的(de)交通(tong)运输行(xing)政事业单位♋应当设置备查簿进(jin)行(xing)登记(ji)。
对(dui)于(yu)已按财会〔2018〕34号文有关(guan)规(gui)(gui)定入账的(de)(de)存量公(gong)(gong)路水路公(gong)(gong)共基(ji)础设(she)施(shi),其记(ji)账主(zhu)体与上(shang)述规(gui)(gui)定不一致的(de)(de),应当自2021年1月1日起根据上(shang)述规(gui)(gui)定予(yu)以(yi)调整。记(ji)账主(zhu)体按规(gui)(gui)定增加公(gong)(gong)共基(ji)础设(she)施(shi)的(de)(de),借记(ji)“公(gong)(gong)共基(ji)础设(she)施(shi)”科目(mu),贷记(ji)“累计(ji)盈余”科目(mu);按规(gui)(gui)定减少公(gong)(gong)共基(ji)础设(💃she)施(shi)的(de)(de),做相反(fan)的(de)(de)会计(ji)分录。
三(san)、相关铁路水路共公地基(ji)配套设施的(de)组合而(er)成
(三)铁(tie)路(lu)(lu)桥水路(lu)(lu)通用依据(ju)场🀅地设施(shi♏)的产生
高速农村(cun)公(gong)(gong)路(lu)水(shui)路(lu)公(gong)(gong)用(yong)(yong)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)信息条(tiao)件(jian)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)属(shu)于高速农村(cun)公(gong)(gong)路(lu)公(gong)(gong)用(yong)(yong)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)信息条(tiao)件(jian)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)、气车(che)营运(yun)站公(gong)(gong)用(yong)(yong)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)信息条(tiao)件(jian)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)设(she)(she)(she)备(bei)(be♚i)(bei)(bei)(bei)和水(shui)路(lu)公(gong)(gong)用(yong)(yong)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)信息条(tiao)件(jian)场(chang)地(di)(di)配(pei)套设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)设(she)(she)(she)备(bei)(bei)(bei)(bei)(bei)。
一级(ji)(ji)(ji)高(gao)速(su)铁(tie)路(lu)通(tong)用前提公(gong)共(gong)(gong)配(pei)(pei)制(zhi)比(bi)如一级(ji)(ji)(ji)高(gao)速(su)铁(tie)路(lu)建设(she⛎)用地、一级(ji)(ji)(ji)高(gao)速(su)铁(tie)路(lu)(含一级(ji)(ji)(j⭕i)高(gao)速(su)铁(tie)路(lu)桥(qiao)涵、一级(ji)(ji)(ji)高(gao)速(su)铁(tie)路(lu)所谓的隧(sui)道(dao)、一级(ji)(ji)(ji)高(gao)速(su)铁(tie)路(lu)渡口等)及打造物(wu)、公(gong)路(lu)网工程建筑及延(yan)线公(gong)共(gong)(gong)配(pei)(pei)制(zhi)(含公(gong)路(lu)网安全(quan)可靠公(gong)共(gong)(gong)配(pei)(pei)制(zhi)、管(guan)理方(fang)法公(gong)共(gong)(gong)配(pei)(pei)制(zhi)、服(fu)务于公(gong)共(gong)(gong)配(pei)(pei)制(zhi)、绿(lv)化植物(wu)环保性公(gong)共(gong)(gong)配(pei)(pei)制(zhi))等。
♉ 汽车(che)汽车(che)货(huo)物运输站共同根本产(chan)品(pin)体(ti)系(xi)(xi)核心也包(bao)括用(yong)地(di)(di)产(chan)品(pin)体(ti)系(xi)(xi)、站务综合(he)用(yong)地(di)(di)、种植辅助(zhu)的综合(he)用(yong)地(di)(di)、安全(quan)管理(li)与产(chan)品(pin)产(chan)🅘品(pin)体(ti)系(xi)(xi)。
水路公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)分为(wei)河(he)(he)(he)道(dao)(dao)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)、沿(yan)岸(an)城市(shi)航(hang)海服务公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)、航(hang)运(yun)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang🌃)(fang)(fang)建(jian)(jian)🌃(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)和(he)轮渡(du)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)。河(he)(he)(he)道(dao)(dao)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)一(yi)般(ban)分为(wei)河(he)(he)(he)道(dao)(dao)、通(tong)航(hang)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)物、河(he)(he)(he)道(dao)(dao)整顿房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)物、航(hang)标(biao)、某个助航(hang)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)。沿(yan)岸(an)城市(shi)航(hang)海服务公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)一(yi)般(ban)分为(wei)沿(yan)岸(an)城市(shi)河(he)(he)(he)道(dao)(dao)、航(hang)标(biao)、某个助航(hang)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)。航(hang)运(yun)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)一(yi)般(ban)分为(wei)渡(du)口及附加公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)、防波堤(di)、护岸(an)、入进港河(he)(he)(he)道(dao)(dao)、锚地等(deng)。轮渡(du)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)依据(ju)(ju)(ju)公(gong)(gong)(gong)(gong)(gong)用(yong)(yong)(yong)(yong)房(fang)(fang)(fang)(fang)(fang)(fang)建(jian)(jian)(jian)(jian)设(she)(she)(she)(she)备(bei)(bei)(bei)分为(wei)渡(du)口、趸船、道(dao)(dao)路交(jiao)通(tong)(引道(dao)(dao))、标(biao)志logo牌、候船室(shi)(亭(ting))、扣费亭(ting)等(deng)。
公路水(shui)路公ౠ共(gong)基(ji)础𝔍设(she)施资产构成见(jian)附件(jian)1。
四(si)、更多铁路(lu)桥水路(lu)共(gong𒊎)公基础性配套设(she)施(shi)的原始记量
(四)国道水(shui)路公共信息基础理论(lun)服(fu)务设施初(chu)期计算的依据
对于2019年1月1日(ri)起新增的公路水(shui)路公共基础设施,应当(dang)按照《政府会ꦏ计(ji)准则第5号——公共基础设施ꩲ》的规定进(jin)行初始计(ji)量。
对于尚(shang)未入(ru)(ru)账的公路水路公共基(ji)础(chu)(chu)设施,在《基(ji)本(ben)建(jian)设财(cai)务(wu)管(guan)理规定(ding)(ding)》(财(cai)建(jian)〔2002〕394号(hao))施行(xing)之(🌌zhi)后建(jian)成的,一般应(ying)当按照其初(chu)始(shi)购(gou)建(jian)成本(ben)入(ru)(ru)账;在《基(ji)本(ben)建(jian)设财(cai)务(wu)管(guan)理规定(ding)(ding)》施行(xing)之(zhi)前建(jian)成的,应(ying)当按照财(cai)会〔2018〕34号(hao)文有(you)关规定(ding)(ding)确(que)定(din🤪g)(ding)初(chu)始(shi)入(ru)(ru)账成本(ben)。分属(shu)于不同记账主(zhu)体的同一公路水路公共基(ji)础(chu)(chu)设施,初(chu)始(shi)入(ru)(ru)账成本(ben)的确(que)定(ding)(ding)应(ying)采用一致的会计政(zheng)策(ce)。
💞 对于已按财会〔2018〕34号文(wen)有(you)关(guan)规定(ding)入账的存量(liang)公路水路公共基(ji)础设施,其(qi)初始入账成本无(wu)需调(diao)整(zheng)。
(五)开启(qi)成本价细则或许定
按重制生产(chan)生产(chan)成本(ben)费用(yong)(yong)用(yong)(yong)作起(qi)始进๊账生产(chan)生产(chan)成本(ben)费用(yong)(yong)的部分国道水路公(gong)益性根基(ji)公(gong)用(yong)(yong)设施,其重制生产(chan)生产(chan)成本(ben)费用(yong)(yong)标准单位应当按左右访问权(quan)限选定:
中心地方级城市铁(tie)路(lu)(lu)(lu)公(gong)(gong)路(lu)(lu)(lu)网(wang)车行(xing)政(zheng)机(ji)关自己事业(ye)政(zheng)府行(xing)业(ye)承担起定(ding)期(qi)维(wei)护定(ding)期(qi)维(wei)护岗位职责(ze)的一级公(gong)(gong)路(lu)(lu)(lu)水路(lu)(lu)(lu)公(gong)(gong)益性基础(chu)性生活𓆏设施开启(qi)的成(cheng)本标,由国家城市铁(tie)路(lu)(lu)(lu)公(gong)(gong)路(lu)(lu)(lu)网(wang)车主任行(xing)业(ye)责(ze)任人制订。
方面(mian)授(shou)权委(wei)托方面(mian)担负方法(fa)维系岗(gang)位责任制的(de)机耕路水(shui)路公共信(xin)息(🌟xi)依据安全设(she)施的(de)从置(zhi)生产成本细则,由方面(mian)交通(tong)输(s🍒hu)送输(shu)送主(zhu)任部位否则建(jian)立。
省(sheng)道🐻(dao)(dao)(dao)、省(sheng)管河(he)道(dao)(dao)(dao)的(de)(de)更改利(li)润费用(yong)标(biao)准(zhun)(zhun)化的(de)(de),由(you)省(sheng)市级(ji)重点(dian)道(dao)(dao)(dao)路车(che)(che)辆经理领(ling)导行(xing)政职能部门(men)承担(dan)责(ze)(ze)任确(que)立(li);县道(dao)(dao)(dao)、乡道(dao)(dao)(dao)、村道(dao)(dao)(dao),及(ji)其新汽车(che)(che)客货运(yun)站(zhan)、许多方面河(he)道(dao)(dao)(dao)、东部助导航地图配制、方面港(gang)口城市、轮渡的(de)(de)更改利(li)润费用(yong)标(biao)准(zhun)(zhun)化的(de)(de),由(you)省(sheng)市级(ji)重点(dian)道(dao)(dao)(dao)路车(che)(che)辆经理领(ling)导行(xing)政职能部门(men)承担(dan)责(ze)(ze)任清晰确(que)立(li)计量(liang)单位。
各有(you)关部(bu)门和单位应♍当(dang)在2021年6月30日之(zhi)前,按照上(shang)述权限(xian)制定并(bing)公(gong)布相关公(gong)路(l⭕u)水路(lu)公(gong)共基础设施的重置成本(ben)标(biao)准。
(六)重设直接费用准则学习元素
确(que)认(ren)供应(ying)量公(gong)(gong)路(lu)网(wang)水路(lu)公(gong)(gong)众框架(jia)生(sheng)活设𝕴施开(kai)启(qi)料工费(fei)时,除重要(yao)理论依据消耗量定额细(xi)则外,还(hai)应(ying)彻底思考影响到开(kai)启(qi)料工费(fei)细(xi)🀅则的其余原则,具体实(shi)施如下所示(shi):
公路工(gong)程应最主要参考(kao)选取温带季风气候、地(di)形种类、技术水(shui)平中等(deng)级(ji)、地(di)基👍(ji)大小(xiao)、沥(li)青道路村料种类;
汽年货(huo)物运输站应最主要选取结构设计分类、的规(gui)模;
河(h💧e)道应(ying)注意借鉴河(he)道服务器(qi)维护标准、河(he)道技巧会员等级;
通航(hang)搭建物应首要参(can)看工艺(yi)档次、规模(mo)较;
航运(y🔯un)综合(he)治(zhi)理(li)建筑材料物应(ying)核心(xin)对比组成(cheng)性质、大小(xiao)🎃;
航标应具体参看构造型号(hao)、整体规模、大小(xiao)、河(he)道定级;
某些助航公共设施可(ke)决定(ding)性框(kuang)架性质、市场(chang)规模;
港口码头及附加基础(chu)设施应主要符合各类涉及、节(jie)构类行、面(mian)积;
防波堤应主要的参(can)阅构(gꦏou)造结构(gou)类(lei)型(xing)、大(da)规模;
护岸应基本基准框架多种类型(xing)、面(mian)积;
锚地应主(zhu)耍考生大小。
五、有(you)关公路工程水(shui)路公开条件安全设施的费用明细归集
(七)公路工程(cheng)共公地基(ji)设(she)施管理的(de)明细单分(fen)摊
二(er)(er)级(ji)铁路桥公共性基础理(li)论的设施应(ying)当(dang)遵(zun)照政(zheng)府部门等级(ji)划分(fen)划分(fen)、行车(che)路线(xian)(含(han)桩号)开展清单分(fen)摊,二(er)(er)级(ji)铁路桥的技术等级(ji)༒划分(fen)划分(fen)、Km数等用作帮助分(fen)摊。
决定(ding)行(xing)政部门等🦄级分类,铁路桥(qiao)公用建设项目基础性建设项目予以包括高(gao)速公路、省道(dꦆao)、县道(dao)、乡道(dao)和(he)村道(dao)。
(八)汽(qi)(qi)年汽(qi)(qi)运站公众基本条件(jian)配(pei)套设施(shiꩵ)的明细账折算
货(huo)(huo)车客货(huo)(hu🐭o)运站(zhan)时应按货(huo)(huo)场(chang)名♉稱和资(zi)源(yuan)等级分(fen)类(lei)做(zuo)好明细单折算。
(九)水路共公知识(shi)基础的(de)设施的(de)名细记帐(zhang)
河道服务(wu)性🦂基础知(zhi)识装置(zhi)还是应该按河道公司名称、财产类(lei)型完成(cheng)明细账结转(zhuan)。
沿(yan)岸(an)地区(qu)(qu)航海担保共同核(he)心的配制(🐷zhi)应有按(an)꧒沿(yan)岸(an)地区(qu)(qu)航线各称、航标(biao)(biao)(biao)种类(视力航标(biao)(biao)(biao)、功(gong)放音响航标(biao)(biao)(biao)和(he)移动电(dian)航标(biao)(biao)(biao))和(he)某个沿(yan)岸(an)地区(qu)(qu)航海担保的配制(zhi)种类展开费(fei)用明细结算(suan)。
海(hai)港通用(yong)知识基础(chu)装置时(shi)应按(an)海(hai)港标(biao)题、基金等级(ji)分类(lei)展开清单统(tong)(ton🐽g)计,港区(qu)、基金个(ge)大概(gai)的(de)数、发(fa)送量等做(zuo)为輔助统(tong)(tong)计。
轮渡(du)服务性核心(xin)公共基础(chu)设施应(ying)当(dang)按(an)照按(🗹an)渡(du)口命名和固定资产类型(xing)展开详情会计𝓀核算。
(十)明细账(zhang)核(he)算(suan)成本其它的的标准
公(gon💮g)路(lu)水路(lu)公(gong🍃)共基础设施会计明细科目(mu)及编码见附件(jian)2。
分别关记账主体性(xingꦬ)在进(jin)行道路(lu)水路(lu)公众基础理(li)论(lun)公用设施明(ming)细帐统(tong)计的(de)另外,还(hai)应进(jin)行备查(cha)簿(bu)登记书,基本统(tong)计基金成(cheng)分位置的(de)名称大全、项目建设时间间隔(ge)、基金价格等。
对于已按(an)(an)财(cai)会〔2018〕34号文(wen)有关规(gui)(gui)定入账的(de)存量(liang)公(gong)路水路公(gong)共基础设施,其(qi)明(💯ming)细科目应(ying)当自2021年1月1日起按(a𒉰n)(an)照本通知规(gui)(gui)定予(yu)以调整。
六(liu)、对于策(ce)划(hua) 后勤保障
(11)严苛(ke)重任(ren)严格执行
各(ge)(ge)级交通(tong)运输行政(zheng)事业单(dan)位(wei)(♐wei)要高度重视公(gong)路(lu)(lu)水路(lu)(lu)公(gong)共基础设(she)施的(de)会计(ji)(ji)核算工作,加强组织(zhi)(zhi)领(ling)导,明确任(ren)务分工和责任(ren),理顺(shun)工作机制(zhi),抓好组织(zhi)(zhi)落实,确保改革(ge)顺(shun)利(li)推进。各(ge)(ge)记账(zhang)主(zhu)体(ti)要切实担(dan)负起主(zhu)体(ti)责任(ren),制(zhi)定详细(xi)的(de)实施方案,明确工作目标,充实会计(ji)(ji)人员(yuan),落实工作责任(ren),确保认识到位(wei)(wei)、组织(zhi)(zhi)到位(wei)(wei)、人员(yuan)到位(wei)(wei),并(bing)于2021年12月31日(ri)之(zhi)前按照政(zheng)府会计(ji)(ji)准则(ze)制(zhi)度及本(ben)通(tong)知规定将存量公(gong)路(lu)(lu)水路(lu)(lu)公(gong)共基础设(she)施纳入政(zheng)府会计(ji)(ji)核算。
(12)做好(hao)业务范围教育(yu)指导
全省各地财政厅(ting)部(bu)们乃至每一(yi)位员工(gong)、交(jiao)(jiao)通(tong)银行国(guo)道(dao)(dao)交(jiao)(jiao)通(tong)运(yun)输掌(zhang)管部(bu)们乃至每一(yi)位员工(gong)要(ꦯyao)结(jie)合(he)起来本消息信念,结(jie)合(he)起来问题(ti)(ti)真实,理论研究实行问题(ti)(ti)国(guo)道(dao)(dao)交(jiao)(jiao)通(tong)水路(lu)公众理论知识公用生活(huo)(huo)设施归(gui)集(ji)(ji)(ji)归(gui)集(ji)(ji)(ji)快速(su)执行流程,大力加强对部(bu)下行政事务企业计量单位开发(fa)国(guo)道(dao)(dao)交(jiao)(jiao)通(tong)水路(lu)公众理论知识公用生活(huo)(huo)设施归(gui)集(ji)(ji)(ji)归(gui)集(ji)(ji)(ji)的(de)工(gong)作的(de)建议。表扬挑战成立健全制(zhi)度人民政府归(gui)集(ji)(ji)(ji)归(gui)集(ji)(ji)(ji)业绩考评(ping)长(zhang)效机制(zhi),统(tong)筹推(tui)进业绩考评(ping)评(ping)测然而运(yun)用。
(十五)强化装(zhuang)备宣传(chuan)教育培顺
各市(shi)财(cai)(cai)(cai)政资金(jin)(jin)科(ke)(ke)室(shi)、交通(tong)线车辆组长科(ke)(ke)室(shi)要(yao)良(liang)好(hao)弄好(hao)二级公路水(shui)路服务(wu)(wu)性知识基(ji)础油烟净化(hua)器财(cai)(cai)(cai)务(wu)(wu)会计学(xue)科(ke)(ke)实务(wu)(wu)计算本(ben)(ben)职本(ben)(ben)职做(zuo)(zuo)事(shi)业(ye)(ye)(ye)的(de)策略深度(du)解读(du)和(he)宣(xuan)导教育陪训(xun)学(xue)习本(ben)(ben)职本(ben)(ben)职做(zuo)(zuo)事(shi)业(ye)(ye)(ye),持续不断(duan)并(bing)且扩宽(kuan)൩教育陪训(xun)学(xue)习方法(fa)(fa),持续推进教育陪训(xun)学(xue)习本(ben)(ben)职本(ben)(ben)职做(zuo)(zuo)事(shi)业(ye)(ye)(ye)做(zuo)(zuo)到(dao)全(quan)合并(bing),使财(cai)(cai)(cai)务(wu)(wu)会计学(xue)科(ke)(ke)实务(wu)(wu)及涉及到(dao)成员及早(zao)、着(zhe)力地掌控镇政府财(cai)(cai)(cai)务(wu)(wu)会计学(xue)科(ke)(ke)实务(wu)(wu)法(fa)(fa)规监督制度(du)的(de)一项设定和(he)实际(ji)上追求,具体措施(shi)提高了金(jin)(jin)融产品专业(ye)(ye)(ye)能力和(he)管理(li)方法(fa)(fa)水(shui)平方向,确保安全(quan)本(ben)(ben)职本(ben)(ben)职做(zuo)(zuo)事(shi)业(ye)(ye)(ye)坠入(ru)实处、追到(dao)实效(xiao)性。
附件(jian)1:公路水路公共基础设(she)施资产构成表(biao)
附件2:公(go🌳ng)(gong)路水路公(gong)(gong)共(gong)基础(chu)设施会计明(ming)细科目及(ji)编码(ma)表
财政预(yu)算部 公路网货(huo)物(wu)运输部
2020年(nian)12月30日
(收(shou)入:财政(zheng)支(zhi)出部成本会(hui)计司)